89-1882 - Sales

 

BEFORE THE UTAH[ STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner : FINDINGS OF

: CONCLUSIONS OF FACT

: AND FINAL DECISION

:

: Appeal No. 89-1882

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

: Acct No. XXXXX

Respondent :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The periods in question are the third quarter, XXXXX, the first quarter, XXXXX, and the third quarter, XXXXX.

3. Petitioner testified that in XXXXX he and two others formed a partnership and began the business known as XXXXX.

4. XXXXX is a retail clothing store located in the XXXXX in Utah County.

5. In XXXXX the Petitioner bought out the other two partners and has since run the business as a sole proprietor. It was at that time he discovered that the sales tax for the above listed periods had not been paid.

6. Petitioner stated that one of the other partners in the business had been responsible for the payment of sales tax. However, he failed to do so in a timely manner.

7. A penalty in the amount of $$$$$ was assessed for the late payments of the quarterly sales tax.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority to waive, reduce, or abate the penalties and interest upon showing of reasonable cause. (Utah Code Ann. 59-1-401(8).)

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that sufficient evidence has not been established which would justify a reduction or the waiver of the penalties for the periods in question. Therefore, the Petitioner's request to waive the penalty for the third quarter XXXXX, and the first and third quarters of XXXXX is denied. It is so ordered.

DATED this 4th day of April, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner